Texas § 226.005 TAX PAYMENT; DUE DATE.

Texas Statutes

§ 226.005 — TAX PAYMENT; DUE DATE.

Texas § 226.005

Code INInsurance Code

This text of Texas § 226.005 (TAX PAYMENT; DUE DATE.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tex. Insurance Code Code Ann. § 226.005 (2026).

Text

Sec. 226.005. TAX PAYMENT; DUE DATE.

(a)The tax imposed by this subchapter is due and payable not later than:

(1)March 1 after the end of the calendar year in which the insurance was effectuated, continued, or renewed; or

(2)another date prescribed by the comptroller.

(b)An insurer shall pay the tax imposed by this subchapter using a form prescribed by the comptroller.

(c)The tax imposed by this subchapter, if not paid when due, is a liability of the insurer, the insurer agent, and the insured.

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Sec. 226.005. TAX PAYMENT; DUE DATE. (a) The tax imposed by this subchapter is due and payable not later than:
(1) March 1 after the end of the calendar year in which the insurance was effectuated, continued, or renewed; or
(2) another date prescribed by the comptroller.
(b) An insurer shall pay the tax imposed by this subchapter using a form prescribed by the comptroller.
(c) The tax imposed by this subchapter, if not paid when due, is a liability of the insurer, the insurer agent, and the insured.

Legislative History

Added by Acts 2003, 78th Leg., ch. 1274, Sec. 1, eff. April 1, 2005. Amended by: Acts 2005, 79th Leg., Ch. 728 (H.B. 2018 ), Sec. 11.005(d), eff. September 1, 2005.